Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 5

Give the allowance shown under the prime industry, for example;

Electrician - Electrical and Electricity Supply - All other workers

Plumber - Heating - Pipe fitters and plumbers

Carpenter or Joiner - Building - Joiners and carpenters.